Which of the following is not a broad category of safeguards that mitigate or eliminate threats to independence?
Safeguards implemented by the firm, including policies and procedures to implement professional and regulatory requirements.
Safeguards implemented by the attest client.
Safeguards created by the profession, legislation, or regulation.
Safeguards created to assure proper training within both the client and attest environment.
A CPA's duty of due care to a client most likely will be breached when a CPA:
Gives a client incorrect advice based on an honest error of judgment.
Fails to follow generally accepted auditing standards.
Gives a client an oral report instead of a written report.
Fails to give tax advice that saves the client money.